I read an post for a while agoe about that.
Even if I know it could not be possible I did an A-B test with my Khadas Tone board.
Switching between Volumio wifi and Windows 10 Realtek Spdif out, it take about 2 seconds so no brain memory.
Cant hear any difference.
And as an old sound enginer I know differences when i hear them.
You could ofcourse measure them maybe, but?